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<h1>Guardians, Trustees, and Agents Liable for GST Under Section 112 When Operating Business for Minors or Incapacitated Persons.</h1> Section 112 of the Model GST Law, 2016, stipulates that if a business liable for tax is operated by a guardian, trustee, or agent on behalf of a minor or incapacitated person, the tax, interest, or penalty is imposed on and recoverable from the guardian, trustee, or agent. This liability is equivalent to what would be applicable if the minor or incapacitated person were capable and personally conducting the business. All relevant provisions of the Act apply to the guardian, trustee, or agent in such cases.